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TMI Blog2004 (3) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... s are manufacturers of Iron Steel products and were availing Modvat Credit Scheme. On 25-7-1997 there was a balance of Rs. 92,028/- in RG 23A register, from that date they opted shifted to discharge duty on certain items which were covered under Section 3A Scheme. However they continued to clear other items by debit against the credit balance since the other items was not cleared under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue filed an appeal against this sanction and the CCE (Appeal) allowed the same after finding - I have carefully gone through the facts of the case and cross objection filed by the Respondent. In the instant case, I find that the Range Superintendent vide his letter F. No. AR.III/CEPA/2000, dated 6-7-2000 directed the Respondent to reverse the Modvat credit wrongly availed by the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on any excisable goods, whether cleared for home consumption or for export as laid down under the provisions of Rule 57F (17)(d) of the Central Excise Rules, 1944 as the credit lying unutilized in the Modvat account has lapsed in view of the introduction of Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944. I further find that there can be no two opinion on the point that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed without payment of duty. Such demand of duty on clearances made against debits of non-existence because of lapse of balances of credit on 25-7-1997 and thereafter cannot be made good and regularized by creating a balance as on 25-7-1997 by TR6 dated 12-7-2000. (b) Recovery of duty on clearances made against lapsed balance cannot be made as done herein by this indirect method of first r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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